Exhibit 31.2
 CERTIFICATION OF CHIEF FINANCIAL OFFICER
PURSUANT TO RULE 13a-14(a) OR 15d-14(a)
OF THE SECURITIES EXCHANGE ACT OF 1934,
AS ADOPTED PURSUANT TO SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002
  1.
    
    I have reviewed this Annual Report on Form 10-K/A of Liberator Medical Holdings, Inc. and Subsidiaries (the Registrant);2.
    
    Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material
fact necessary to make the statements made, in light of the circumstances under which such statements were made, not
misleading with respect to the period covered by this report;3.
    
    Based on my knowledge, the unaudited condensed consolidated financial statements, and other financial information
included in this report, fairly present in all material respects the financial condition, results of operations and cash
flows of the Registrant as of, and for, the periods presented in this report;4.
    
    The Registrants other certifying officer and I are responsible for establishing and maintaining disclosure controls and
procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as
defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the Registrant and have:
 a)
    
    Designed such disclosure controls and procedures, or caused such
disclosure controls and procedures to be designed under our
supervision, to ensure that material information relating to the
Registrant, including its consolidated subsidiaries, is made known to
us by others within those entities, particularly during the period in
which this report is being prepared;b)
    
    Designed such internal control over financial reporting, or caused
such internal control over financial reporting to be designed under
our supervision, to provide reasonable assurance regarding the
reliability of financial reporting and the preparation of financial
statements for external purposes in accordance with generally accepted
accounting principles;c)
    
    Evaluated the effectiveness of the Registrants disclosure controls
and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures, as of the end
of the period covered by this report based on such evaluation;d)
    
    Disclosed in this report any change in the Registrants internal
control over financial reporting that occurred during the Registrants
most recent fiscal quarter that has materially affected, or is
reasonably likely to materially affect, the Registrants internal
control over financial reporting; and
 5.
    
    The Registrants other certifying officer and I have disclosed, based
on our most recent evaluation of internal control over financial
reporting, to the Registrants auditors and the audit committee of
Registrants board of directors (or persons performing the equivalent
functions):




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a)
    
    All significant deficiencies and
material weaknesses in the design or
operation of internal control over
financial reporting which are
reasonably likely to adversely affect
the Registrants ability to record,
process, summarize and report
financial information; andb)
    
    Any fraud, whether or not material,
that involves management or other
employees who have a significant role
in the Registrants internal control
over financial reporting.
 Dated: July 28, 2010
    /s/ Robert J. DavisRobert J. Davis,Chief Financial Officer